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Lectures
(and out-of-class lessons)

links will be updated throughout the semester
Complete Lecture Note-Taking Guide (individual chapters shown as NTG)
Material up to Exam 1:
Chapter 1:  Accounting Equation video   NTG
Chapter 2:  Debits and Credits video NTG
Chapters 4 and 3:  Accounting Cycle and Work Sheet video NTG  
Chapters 3 and 4:  Accruals and Deferrals video NTG
Practice Problems from N-T Guide about Accruals and Deferrals
Solution for Handout from 1st Discussion:  Liab and Rev Methods video Handout
Using Columns for Financial Information
Material up to Exam 2:
Chapter 5-1:  Merchandising (perpetual)  video NTG
Chapter 5-2:  Periodic Procedures video NTG
Chapter 6:  Inventory Procedures (concepts) video NTG
Chapter 6 Extension:  Demonstration FIFO, LIFO, Average video Handout
Material up to Final Exam:
Chapter 7:  Special Journals    (includes speaker notes) video NTG
Chapter 8:  Internal Controls and Cash video NTG
Chapter 8 Extension:  Demonstration of Bank Reconciliation video
Chapter 9:  Uncollectible Accounts video NTG
Chapter 9:  Notes and Interest   (includes speaker notes) video NTG
Chapter 10:  Plant Assets video NTG

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Oral Roberts University
Send questions, suggestions, or comments to:  M. Ray Gregg
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